BEST KOOL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BEST KOOL
Largest movements
- Tangible fixed assets -€6,053
down €6,053 (-69.6%), from €8,697 to €2,644
- Receivables within one year +€689
up €689 (+3.0%), from €22,958 to €23,647
of which Other amounts receivable: +€4,964
- Profit (loss) carried forward -€10,790
down €10,790 (-36.1%), from €29,881 to €19,091
- Trade debts +€5,516
up €5,516 (+1435.5%), from €384 to €5,900
- Provisions +€48,560
new in 2025: €48,560
- Gross operating margin +€25,006
up €25,006 (+132.4%), from €18,892 to €43,898
- Depreciation -€5,551
down €5,551 (-47.8%), from €11,604 to €6,053
- Financial income +€1,096
up €1,096 (+1844.6%), from €59 to €1,155
- Financial charges -€1,013
down €1,013 (-77.0%), from €1,317 to €303
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,663 | €26,291 | -€5,372 | -17.0% |
| Fixed assets | 21/28 | €8,697 | €2,644 | -€6,053 | -69.6% |
| Tangible fixed assets | 22/27 | €8,697 | €2,644 | -€6,053 | -69.6% |
| Furniture and vehicles | 24 | €8,697 | €2,644 | -€6,053 | -69.6% |
| Current assets | 29/58 | €22,966 | €23,647 | +€681 | +3.0% |
| Amounts receivable within one year | 40/41 | €22,958 | €23,647 | +€689 | +3.0% |
| Trade receivables | 40 | €4,620 | €346 | -€4,275 | -92.5% |
| Other amounts receivable | 41 | €18,337 | €23,301 | +€4,964 | +27.1% |
| Cash at bank and in hand | 54/58 | €8 | €0 | -€8 | -100.0% |
| Total equity and liabilities | 10/49 | €31,663 | €26,291 | -€5,372 | -17.0% |
| Equity | 10/15 | €30,381 | €19,591 | -€10,790 | -35.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | €500 | = | 0.0% |
| Other | 1109/19 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,881 | €19,091 | -€10,790 | -36.1% |
| Amounts payable | 17/49 | €1,282 | €6,700 | +€5,418 | +422.5% |
| Amounts payable within one year | 42/48 | €1,282 | €6,700 | +€5,418 | +422.5% |
| Financial debts | 43 | - | €2 | +€2 | |
| Credit institutions | 430/8 | - | €2 | +€2 | |
| Trade debts | 44 | €384 | €5,900 | +€5,516 | +1435.5% |
| Suppliers | 440/4 | €384 | €5,900 | +€5,516 | +1435.5% |
| Taxes, remuneration and social security | 45 | €898 | €798 | -€100 | -11.1% |
| Taxes | 450/3 | €898 | €798 | -€100 | -11.1% |
| Remuneration, social security and pensions | 62 | €98 | €189 | +€90 | +91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,604 | €6,053 | -€5,551 | -47.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €48,560 | +€48,560 | |
| Other operating charges | 640/8 | €1,564 | €739 | -€825 | -52.8% |
| Gross operating margin | 9900 | €18,892 | €43,898 | +€25,006 | +132.4% |
| Operating profit (loss) | 9901 | €5,626 | -€11,642 | -€17,268 | |
| Financial income | 75/76B | €59 | €1,155 | +€1,096 | +1844.6% |
| Recurring financial income | 75 | €59 | €1,155 | +€1,096 | +1844.6% |
| Financial charges | 65/66B | €1,317 | €303 | -€1,013 | -77.0% |
| Recurring financial charges | 65 | €1,317 | €303 | -€1,013 | -77.0% |
| Profit (loss) for the period before taxes | 9903 | €4,369 | -€10,790 | -€15,159 | |
| Income taxes | 67/77 | €846 | - | -€846 | |
| Profit (loss) for the period | 9904 | €3,523 | -€10,790 | -€14,313 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,523 | -€10,790 | -€14,313 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.